Payment out of the EFRBS is a lump sum

Is the lump sum a:

- pension commencement lump sum ("PCLS"; NIM02769); or
- serious ill-health lump sum ("SIHLS"; NIM02771)?

No

Payment cannot be disregarded in the calculation of earnings

Yes

Lump sum is a SIHLS

Go to NIM02784

Lump sum is a PCLS

Go to NIM02783